Northern Kentucky Youth Association

Nonprofit profile at a glance

EIN
611323233
IRS 990-EZ coverage
2016–2020
Forms available
Form 990 2013, Form 990-EZ 2020, Form 990-N 2015
Location
Florence, KY, USA
Phone
8599123212
Rating
83
Verdict
STRONG
Rating confidence
Moderate
Sector
Amateur Sports

Official website

Reported finances

Revenue
$70,256
Expenses
$74,715
Assets
$80,616

Source: IRS Form 990-EZ. Selected filing: tax year 2020. Amounts in USD.

Leadership & pay

5 people listed

Executive titles in this filing

  • ZACH NIEMEYER (PRESIDENT)

People named in this filing

  • ZACH NIEMEYER (PRESIDENT)
  • JOSE ORTIZ (VICE PRESIDE)
  • JENNY MEHLING (TREASURER)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990-EZ. Selected filing: tax year 2020. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To develop and maintain a youth sports program aimed toward the overall building of character, ability, and sportsmanship.

What it reported doing in 2020

An organized youth sports program including baseball, softball and soccer for youth in the northern Kentucky region. The program allows children to play in external leagues as a representative of the northern Kentucky youth association, while developing their abilities in their respective sports - both in rules and in play. In 2018, 814 children participated in the program.

Operating model

Revenue model
Earned-program. 99% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Revenue has declined or grown slowly and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 91
  • Transparency & Controls: 82
  • Sustainability: 35
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 93.2%; rating input score 93
  • Program expense ratio: 87.7%; rating input score 88

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: -6.3%; rating input score 38; 38th percentile among comparable filings
  • Total-asset coverage ratio: 1.08; rating input score 37; 37th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: 6.5% per year; rating input score 100; 77th percentile among comparable filings
  • Revenue growth: -14.2% per year; rating input score 0; 27th percentile among comparable filings
  • Asset growth: 11.9% per year; rating input score 100; 74th percentile among comparable filings

Details

  • Where the money goes: 93.2% of revenue deployed · 87.7% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $66K in reported program spending
  • Leadership: top reported pay $0 · 5 people listed
  • Consistency: 6 of 6 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 5 filing years from 2016 to 2020
  • Contacts: How to reach this organization
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 38/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 37/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.